GST forms available for taxpayers and tax officials under India GST

Divita Gupta Nov 9, 2020

Government has issued various forms for GST related compliances for taxpayers and tax officials to use. Various forms issued for registration, filing returns or refunds are available by the Government. So far there are 158 types of GST forms under the Government Portal. Check out the list below:

Types of Forms	Forms Available
GST Registration Related	26
GST Return Related	17
GST Payment related	8
GST Refund related	13
GST Assessment related	17
GST Input Tax Credit (ITC) related	4
GST Demand and Recovery related	25
GST Appeal Related	4
GST Advance Ruling related	3
GST Composition Related	8
GSTP related	7
E-Way Bill Related	5
Related to Compounding under GST	2
Related to Enforcement under GST	5
Forms relating to interception/inspection of conveyances and goods in movement	11
Related to Transitional Credit under GST	3
TOTAL	158

Registration

Name	Offered for	Description
FORM GST REG-01	Taxpayer	Application for registration
FORM GST REG-03	Tax Official	Notice for seeking additional information / clarification / documents relating to application
FORM GST REG-04	Taxpayer	Clarification/additional information/document
FORM GST REG-05	Tax Official	Order of rejection of application for registration / amendment / cancellation
FORM GST REG-06	Tax Official	Registration certificate
FORM GST REG-07	Taxpayer	Application for registration as tax deductor at source (u/s 51) or tax collector at source (u/s 52)
FORM GST REG-08	Tax Official	Order of cancellation of registration as tax deductor at source or tax collector at source
FORM GST REG-09	Taxpayer	Application for registration of a non-resident taxable person
FORM GST REG-10	Taxpayer	Application for registration of a person who is supplying online information and database access or retrieval services (OIDAR/NROP) from a place outside India to a person in India, other than a registered person.
FORM GST REG-11	Taxpayer	Application for extension of registration period by casual/non-resident taxable person
FORM GST REG-12	Tax Official	Order of grant of temporary registration/ Suo moto registration
FORM GST REG-13	Taxpayer	Application/form for grant of unique identity number (UIN) to UN Bodies/Embassies/others
FORM GST REG-14	Taxpayer	Application for amendment in registration (for all types of registered persons)
FORM GST REG-15	Tax Official	Order of amendment
FORM GST REG-16	Taxpayer	Application for cancellation of registration
FORM GST REG -17	Tax Official	Show cause notice for cancellation of registration
FORM GST REG -18	Taxpayer	Reply to the show cause notice issued for cancellation for registration
FORM GST REG-19	Tax Official	Order for cancellation of registration
FORM GST REG-20	Tax Official	Order for dropping the proceedings for cancellation of registration
FORM GST REG-21	Taxpayer	Application for revocation of cancellation of registration
FORM GST REG-22	Tax Official	Order for revocation of cancellation of registration
FORM GST REG-23	Tax Official	Show cause notice for rejection of application for revocation of cancellation of registration
FORM GST REG-24	Taxpayer	Reply to the notice for rejection of application for revocation of cancellation of registration
FORM GST REG-26	Taxpayer	Application for enrolment of existing taxpayer
FORM GST REG-29	Taxpayer	Application for cancellation of registration of migrated taxpayers
FORM GST REG-30	Tax Official	Form for field visit report

Returns

Return	Offered for	Description
FORM GSTR-1	Taxpayer	Details of outward supplies of goods or services
FORM GSTR-2A	Taxpayer	Details of auto-drafted supplies
FORM GSTR-3B	Taxpayer	Monthly Return
FORM GSTR-4	Taxpayer	(Earlier Quarterly) Return for composition taxpayers up to FY 2018-19.
FORM GSTR-4A	Taxpayer	Details of auto-drafted supplies for view
FORM GSTR-5	Taxpayer	Return for a non-resident taxable person
FORM GSTR-5A	Taxpayer	Details of supplies of Online Information and Database Access or Retrieval Services (OIDAR) by a person located outside India made to non-taxable persons in India
FORM GSTR-6	ISD	Return for Input Service Distributor
FORM GSTR-6A	ISD	Details of auto-drafted supplies for view.
FORM GSTR-7	Taxpayer	Return for tax deducted at source (TDS)
FORM GSTR 7A	Taxpayer	Tax deduction at source certificate
FORM GSTR – 8	Taxpayer	Statement for tax collection at source (TCS)
FORM GSTR – 9	Taxpayer	Annual return
FORM GSTR – 9A	Taxpayer	Annual return (For Composition Taxpayer)
FORM GSTR-9C	Taxpayer	PART – A – Reconciliation Statement Part B – Certificate
FORM GSTR-10	Taxpayer	Final Return
FORM GSTR-11	UIN holders	Statement of inward supplies by persons having Unique Identity Number (UIN)

Payments

Name	Offered for	Description
FORM GST PMT –01	taxpayer	Electronic Liability Register of Registered Person (Part–I: Return related liabilities)
FORM GST PMT –01	taxpayer	Electronic Liability Register of Taxable Person (Part-II: other return related liabilities)
FORM GST PMT –02	taxpayer	Electronic Credit Ledger of Registered Person
FORM GST PMT –03	Tax Official	Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
FORM PMT- 04	Taxpayer	Application for intimating discrepancy in Electronic Credit ledger/Cash Ledger/Liability Register
FORM GST PMT –05	taxpayer	Electronic Cash Ledger
FORM GST PMT –06	taxpayer	Challan for deposit of goods and services tax
FORM GST PMT –07	taxpayer	Application for intimating discrepancy relating to payment

Refund

Name	Offered for	Description
FORM-GST-RFD-01	Taxpayer	Application for Refund
FORM-GST-RFD-02	Tax Official	Acknowledgement of Refund Application
FORM-GST-RFD-03	Tax Official	Deficiency Memo
FORM-GST-RFD-04	Tax Official	Provisional Refund Order
FORM-GST-RFD-05	Tax Official	Payment Order
FORM-GST-RFD-06	Tax Official	Final Refund Order
FORM-GST-RFD-07B	Tax Official	Refund Withhold Order
FORM-GST-RFD-08	Tax Official	Show Cause Notice
FORM-GST-RFD-09	Taxpayer	Reply to Show Cause Notice
FORM-GST-RFD-010	Taxpayer	Application for Refund by any specialised agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
FORM-GST-RFD-011	Taxpayer	Furnishing of bond or Letter of Undertaking for export of goods or services
FORM-GST-RFD-01A	Taxpayer	Application for Refund (Operational up to 26.09.2019)
FORM-GST-RFD-01B	Tax Official	Refund Order Details (Operational for all RFD-01A filed before 26th Sept. 2019)

Assessment

Name	Offered for	Description
FORM GST ASMT – 01	taxpayer	Application for Provisional Assessment under section 60
FORM GST ASMT – 02	Tax Official	Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
FORM GST ASMT – 03	taxpayer	Reply to the notice seeking additional information
FORM GST ASMT – 04	Tax Official	Order of Provisional Assessment
FORM GST ASMT – 05	taxpayer	Furnishing of Security
FORM GST ASMT – 06	Tax Official	Notice for seeking additional information / clarification / documents for final assessment
FORM GST ASMT – 07	Tax Official	Final Assessment Order
FORM GST ASMT – 08	taxpayer	Application for Withdrawal of Security
FORM GST ASMT – 09	Tax Official	Order for release of security or rejecting the application
FORM GST ASMT – 10	Tax Official	Notice for intimating discrepancies in the return after scrutiny
FORM GST ASMT – 11	taxpayer	Reply to the notice issued under section 61 intimating discrepancies in the return
FORM GST ASMT–12	Tax Official	Order of acceptance of reply against the notice issued under section 61
FORM GST ASMT – 14	Tax Official	Show Cause Notice for assessment under section 63
FORM GST ASMT – 15	Tax Official	Assessment order under section 63
FORM GST ASMT – 16	Tax Official	Assessment order under section 64
FORM GST ASMT – 17	taxpayer	Application for withdrawal of assessment order issued under section 64
FORM GST ASMT – 18	Tax Official	Acceptance or rejection of application filed under section 64 (2)

ITC

Name	Offered for	Description
FORM GST ITC-01	Taxpayer	Declaration for claim of input tax credit under sub-section (1) of section 18
FORM GST ITC-02	Taxpayer	Declaration for transfer of ITC in case of a sale, merger, demerger, amalgamation, lease or transfer of a business under sub-section (3) of section 18
FORM GST ITC-03	Taxpayer	Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs contained in semi-finished and finished goods held in stock and capital goods under sub-section (4) of section 18
FORM GST ITC-04	Taxpayer	Details of goods/capital goods sent to a job worker and received back

Demand and Recovery

Name	Offered for	Description
FORM GST DRC – 01	Tax Official	Summary of Show Cause Notice
FORM GST DRC -02	Tax Official	Summary of Statement
FORM GST DRC -03	Taxpayer	Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
FORM GST DRC – 04	Tax Official	Acknowledgement of acceptance of payment made voluntarily
FORM GST DRC- 05	Tax Official	Intimation of the conclusion of proceedings
FORM GST DRC – 06	Taxpayer	Reply to the Show Cause Notice
FORM GST DRC-07	Tax Official	Summary of the order
FORM GST DRC – 08	Tax Official	Summary of Rectification /Withdrawal Order
FORM GST DRC – 09	Tax Official	Order for recovery through specified officer under section 79
FORM GST DRC – 10	Tax Official	Notice for Auction of Goods under section 79 (1) (b) of the Act
FORM GST DRC – 11	Tax Official	Notice to the successful bidder
FORM GST DRC – 12	Tax Official	Sale Certificate
FORM GST DRC – 13	Tax Official	Notice to a third person under section 79(1) (c)
FORM GST DRC – 14	Tax Official	Certificate of Payment to a Third Person
FORM GST DRC-15	Tax Official	Application before the Civil Court requesting Execution for a Decree
FORM GST DRC – 16	Tax Official	Notice for attachment and sale of immovable / movable goods / shares under section 79
FORM GST DRC – 17	Tax Official	Notice for Auction of Immovable/ Movable Property under section 79(1) (d)
FORM GST DRC – 18	Tax Official	Certificate action under clause (e) of sub-section (1) section 79
FORM GST DRC – 19	Taxpayer	Application to the Magistrate for Recovery as Fine
FORM GST DRC – 20	Taxpayer	Application for Deferred Payment/Payment in Instalments
FORM GST DRC – 21	Tax Official	Order for acceptance/rejection of application for deferred payment/payment in instalments
FORM GST DRC – 22	Tax Official	Provisional attachment of property under section 83
FORM GST DRC – 23	Tax Official	Restoration of provisionally attached property/bank account under section 83
FORM GST DRC-24	Tax Official	Intimation to Liquidator for recovery of an amount
FORM GST DRC – 25	Tax Official	Continuation of Recovery Proceedings

Appeal

Advance Ruling

Composition

Name	Offered for	Description
FORM GST CMP-01	Taxpayer	Intimation to pay tax under section 10 (composition levy)
FORM GST CMP-02	Taxpayer	Intimation to pay tax under section 10 (composition levy)
FORM GST CMP-03	Taxpayer	Intimation of details of stock on the date of opting for composition levy
FORM GST CMP-04	Taxpayer	Intimation/Application for Withdrawal from Composition Levy
FORM GST CMP-05	Tax Official	Notice for denial of option to pay tax under Section 10
FORM GST CMP-06	Taxpayer	Reply to the notice to Show Cause
FORM GST CMP-07	Tax Official	Order for acceptance/rejection of reply to show cause notice
FORM GST CMP-08	Taxpayer	Statement for payment of self-assessed tax

GST Practitioner

Name	Offered for	Description
FORM GST PCT – 01	GSTP	Application for Enrolment as Goods and Services Tax Practitioner
FORM GST PCT-02	Tax Official	Enrolment Certificate of Goods and Services Tax Practitioner
FORM GST PCT-03	Tax Official	Show Cause Notice for disqualification
FORM GST PCT-04	Tax Official	Order of rejection of enrolment as GST Practitioner
FORM GST PCT-05	GSTP/Taxpayers	Authorisation / Withdrawal of authorisation for Goods and Services Tax Practitioner
FORM GST PCT-06	GSTP	Application for Cancellation of Enrolment as Goods and Services Tax Practitioner
FORM GST PCT-07	Tax Official	Order of Cancellation of Enrolment as Goods and Services Tax Practitioner

E-Way Bill

Compounding

Enforcement

Name	Offered for	Description
FORM GST INS-01	Tax Official	Authorisation for Inspection or Search
FORM GST IN S-02	Tax Official	Order of Seizure
FORM GST INS-03	Tax Official	Order of Prohibition
FORM GST INS-04	Taxpayer	Bond for Release Of Goods Seized
FORM GST INS-05	Tax Official	Order of Release ff Goods / Things of Perishable or Hazardous Nature
Forms relating to interception/inspection of conveyances and goods in movement
FORM GST MOV-01	Tax Official	Statement of the Owner/Driver/Person in Charge Of the Goods and Conveyance
FORM GST MOV-02	Tax Official	Order for Physical Verification /Inspection of the Conveyance, Goods and Documents
FORM GST MOV-03	Tax Official	Order of Extension of Time for Inspection Beyond three Working Days
FORM GST MOV-04	Tax Official	Physical Verification Report
FORM GST MOV-05	Tax Official	Release Order
FORM GST MOV-06	Tax Official	Order Of Detention under Section 129 (1) of The State/Union Territory Goods and Services Tax Act, 2017 and The Central Goods and Services Tax Act, 2017 / Under Section 20 of The Integrated Goods and Services Tax Act, 2017
FORM GST MOV-07	Tax Official	Notice Under Section 129 (3) Of The State/Union Territory Goods and Services Tax Act, 2017 and The Central Goods and Services Tax Act, 2017 / Under Section 20 of The Integrated Goods and Services Tax Act, 2017
FORM GST MOV-08	Tax Official	Bond for Provisional Release of Goods and Conveyance
FORM GST MOV-09	Tax Official	Order of Demand of Tax and Penalty
FORM GST MOV-10	Tax Official	Notice for Confiscation of Goods or Conveyances and Levy of Penalty Under Section 130 of State/Union Territory Goods and Services Tax Act, 2017 Read With the Relevant Provisions of The Central Goods and Services Tax Act, 2017 / The Integrated Goods and Services Tax Act, 2017 and Goods And Services Tax (Compensation To States) Act, 2017
FORM GST MOV-11	Tax Official	Order of Confiscation of Goods and Conveyance and Demand of Tax, Fine and Penalty

Transition Forms

Transitional Credit - Past deadline, hence no longer available for filing

New Statement of Input Credit Available – Form GSTR-2B:

A new static statement of input credit availability in form GSTR-2B will be introduced. This is a monthly statement which will be generated and emailed to the assessee. The details in form GSTR-2B will be pulled from GSTR-2A & details of invoice wise input credit availability will be divided. Currently, the data reflected in GSTR-2A falls under the original tax period, and it does not show whether the credit is available or not. In the case of GSTR-2B, all the credits available to the assessee including import, input service distributor etc. will be displayed, bringing ease in GSTR-3B filing.

Here are some upcoming changes proposed:

1. Filing of NIL GSTR-1 & GSTR-3B through SMS:

The Government has already rolled out this facility from June 2020. It will be beneficial since it saves time as well as the cost of the assessee.

2. Showing status of filing of GSTR-3B by the supplier:

Currently, the government portal shows only the supplier’s GSTR-1 filing status, which leads to the ambiguity on the actual payment of the GST received by the supplier. Since input credit of the GST paid is allowed only if the supplier actually pays it, the ambiguity on the payment can be reduced if GSTR-3B filing status is also displayed.

3. Showing status of amendment of invoices with the month of amendment:

Till now, if invoice filed in GSTR-1 is amended, it was not showing its month of amendment due to which difficulty was arising in the reconciliation of the invoices amended. This issue could be solved if this amendment is implemented.

4. Details of computation of invoices in Table 8A of GSTR-9:

Details in Table 8A of GSTR-9 are auto-populated from the GSTR-1 filed by the supplier. Since the details in respect of these invoices are not available, the reconciliation problem arises. This problem could be solved to some extent if more information in connection with the amount reflected in table 8A of GSTR-9 is given.

5. Reflection of Input credit of GST paid on import:

Till now, Input credit of GST paid on import of goods or services was not getting reflected anywhere in the GSTR-2A. Now new statement in form GSTR-2B will be introduced in which details of input credit available on imports will be revealed.

6. Linking of GSTR-1 with GSTR-3B:

Till now much difficulty was arising if by any chance different turnover is shown in form GSTR-1 & GSTR-3B. Now, these two forms will be linked together, and liability calculated in form GSTR-3B will be linked to the invoices filed in form GSTR-1 of the assessee. This will avoid the difficulty in mismatching of turnover in forms GSTR-1 & GSTR-3B.

7. Linking of GSTR-2A & 2B with form GSTR-3B:

Input credit statement in form GSTR-2B will be introduced in which data from GSTR-2A will be pulled. This refined data in the form of GST credit available & GST credit not available will be then linked to the form GSTR-3B, which will reduce the much-talked difficulty of reconciliation of GSTR-2A.

8. Provisional Summary of GST Liability:

Provisional summary of GST liability payable based on the invoices filed in form GSTR-1 & input credit available in form GSTR-2B will be generated on monthly intervals based on which calculation sheet can be prepared by the assessee for filing GSTR-3B.

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Divita Gupta Avalara Author

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Name	Offered for	Description
FORM GST APL – 01	taxpayer	Appeal to Appellate Authority
FORM GST APL – 02	Tax Official	Acknowledgement for submission of appeal
FORM GST APL – 03	Tax Official	Application to the Appellate Authority under sub-section (2) of Section 107
FORM GST APL – 04	Tax Official	Summary of the Demand after Issue of Order by the Appellate Authority, Revisional Authority, Tribunal Or Court

Name	Offered for	Description
FORM GST ARA -01	taxpayer	Application Form for Advance Ruling
FORM GST ARA -02	taxpayer/ appellant	Appeal to the Appellate Authority for Advance Ruling
FORM GST ARA -03	taxpayer	Appeal to the Appellate Authority for Advance Ruling